Waterway Industries manufactures several products including a basic case for a popular smartphone. The company is considering adopting an activity-based costing approach for setting its budget. The company's production activities, budgeted activity costs, and cost drivers for the coming year are as follows. Activity Machine setup Inspection Materials receiving Activity Overhead $ $ 213,840 131,720 253,825 Cost Driver of setups # of quality tests # of purchase orders Cost Driver Quantity 810 445 1,775 The budgeted data for smartphone case production are as follows. Direct materials Direct labor Number of setups Number of quality tests Number of purchase orders Production $2.45 per unit $0.54 per unit 91 405 40 15,000 units Calculate the activity rate for each cost pool. (Round answers to 0 decimal places, e.g. 5,275.) Machine setup / setup Inspection / test Materials receiving $ /PO Calculate the activity-based unit cost of the smartphone case. (Round answer to 2 decimal places, e.g. 15.25.) Activity-based unit cost $